78247530-133Virginia Decodedhttps://vacode.org2016General AssemblyAuditor Of Public AccountsDuties and powers generallyCode 1950, §§ 2-127, 2-132, 2-135; 1950, p. 664; 1966, c. 677, §§ 2.1-155, 2.1-160, 2.1-163; 1972, c. 582; 1973, c. 507; 1985, c. 315; 1998, Sp. Sess., c. 2; 2001, c. 844; 2002, c. 727; 2003, c. 270; 2004, Sp. Sess. I, c. 1; 2005, c. 494; 2007, c. 577; 2008, c. 637; 2009, cc. 758, 812; 2010, c. 671; 2016, c. 547.Bd. of Sup'rs of Fairfax Cty. v. Horne215 S.E.2d 4531975-06-13https://www.courtlistener.com/opinion/1320633/bd-of-suprs-of-fairfax-cty-v-horne/ . . . 1971); Walworth Co. v. City of Elkhorn, 27 Wis.2d 30, 133 N.W.2d 257 (1965). . . . <abbr title="Supreme Court of Virginia">SCV</abbr> . . . Donald L. Garren and James A. Eddinger v. City of . . . 14562463 F.2d 541972-07-18https://www.courtlistener.com/opinion/304403/donald-l-garren-and-james-a-eddinger-v-city-of-winston-salem-north/ . . . 1965); Walworth Co. v. City of Elkhorn, 27 Wis.2d 30, 133 N.W.2d 257 (1965); Schlientz v. City of . . . Court of Appeals for the Fourth CircuitBenham v. CITY OF CHARLOTTE, NC10-1132635 F.3d 1292011-02-15https://www.courtlistener.com/opinion/204835/benham-v-city-of-charlotte-nc/ . . . demonstration" that "may be held from 11:30 *133 a.m. to 1:00 p.m. on Monday[,] February 22[,] at . . . Court of Appeals for the Fourth Circuithttp://law.lis.virginia.gov/vacode/30-133/2.2-1501Duties of Department/2.2-1501/2.2-1508Submission of executive budget to General Assembly/2.2-1508/2.2-1509Budget bill/2.2-1509/2.2-4800Policy of the Commonwealth; collection of accounts receivable/2.2-4800/2.2-519Prompt collection of accounts receivable/2.2-519/23-9.2(Repealed effective October 1, 2016) Public policy of Commonwealth in respect to endowment funds of state-supported institutions of higher education/23-9.2/23.1-101(Effective October 1, 2016) Endowment funds of public institutions of higher education/23.1-101/58.1-3523Definitions/58.1-3523/58.1-3524Tangible personal property tax relief; local tax rates on vehicles qualifying for tangible personal property tax relief/58.1-3524//30-133/30/14/30-1332.2-1115.123-1.0123-1.223-38.9423.1-100723.1-13093.2-12063.2-13053.2-15113.2-16043.2-17043.2-18103.2-19063.2-20053.2-21113.2-23113.2-24073.2-2407.13.2-27053.2-300556-575.18The Auditor of Public Accounts shall audit all the accounts of every state department, officer, board, commission, institution or other agency handling any state funds. In the performance of such duties and the exercise of such powers he may employ the services of certified public accountants, provided the cost thereof shall not exceed such sums as may be available out of the appropriation provided by law for the conduct of his office.sectionAA1The Auditor of Public Accounts shall review the information required in § 2.2-1501 to determine that state agencies are providing and reporting appropriate information on financial and performance measures, and the Auditor shall review the accuracy of the management systems used to accumulate and report the results. The Auditor shall report annually to the General Assembly the results of such audits and make recommendations, if indicated, for new or revised accountability or performance measures to be implemented for the agencies audited.sectionBB1The Auditor of Public Accounts shall prepare, by November 1, a summary of the results of all of the audits and other oversight responsibilities performed for the most recently ended fiscal year. The Auditor of Public Accounts shall present this summary to the Senate Finance, House Appropriations and House Finance Committees on the day the Governor presents to the General Assembly the Executive Budget in accordance with §§ 2.2-1508 and 2.2-1509 or at the direction of the respective Chairman of the Senate Finance, House Appropriations or House Finance Committees at one of their committee meetings prior to the meeting above.sectionCC1The Auditor of Public Accounts when called upon by the Governor shall examine the accounts of any institution maintained in whole or in part by the Commonwealth and, upon the direction of the Comptroller, shall examine the accounts of any officer required to settle his accounts with him; and upon the direction of any other state officer at the seat of government he shall examine the accounts of any person required to settle his accounts with such officer.sectionEE1Upon the written request of any member of the General Assembly, the Auditor of Public Accounts shall furnish the requested information and provide technical assistance upon any matter requested by such member.sectionFF1In compliance with the provisions of the federal Single Audit Act Amendments of 1996, Public Law 104-156, the Joint Legislative Audit and Review Commission may authorize the Auditor of Public Accounts to audit biennially the accounts pertaining to federal funds received by state departments, officers, boards, commissions, institutions or other agencies.sectionGG11. (Effective until October 1, 2016) The Auditor of Public Accounts shall compile and maintain on its Internet website a searchable database providing certain state expenditure, revenue, and demographic information as described in this subsection. In maintaining the database, the Auditor of Public Accounts shall work with and coordinate his efforts with the Joint Legislative Audit and Review Commission in obtaining, summarizing, and compiling the information to avoid duplication of efforts. The database shall be updated each year by October 15 to provide the information required in this subsection for the 10 most recently ended fiscal years of the Commonwealth.The online database shall be made available to citizens of the Commonwealth to allow public access to historical revenue collections and appropriations with related demographic information, to the extent that the information is available and provided to the Auditor of Public Accounts. All state departments, courts officers, boards, commissions, institutions, or other agencies of the Commonwealth shall furnish all information requested by the Auditor of Public Accounts and shall cooperate with him to the fullest extent.For purposes of reporting information and implementing the database pursuant to this subsection, the Auditor of Public Accounts shall include all appropriated funds and other sources under the control of state-supported institutions of higher education, except for the activity of private gifts, including endowment funds and unrestricted gifts referenced in § 23-9.2. The exclusion of this activity does not affect the public access to these records unless otherwise specifically exempted by law.sectionHH11. (Effective October 1, 2016) The Auditor of Public Accounts shall compile and maintain on its Internet website a searchable database providing certain state expenditure, revenue, and demographic information as described in this subsection. In maintaining the database, the Auditor of Public Accounts shall work with and coordinate his efforts with the Joint Legislative Audit and Review Commission in obtaining, summarizing, and compiling the information to avoid duplication of efforts. The database shall be updated each year by October 15 to provide the information required in this subsection for the 10 most recently ended fiscal years of the Commonwealth.The online database shall be made available to citizens of the Commonwealth to allow public access to historical revenue collections and appropriations with related demographic information, to the extent that the information is available and provided to the Auditor of Public Accounts. All state departments, courts officers, boards, commissions, institutions, or other agencies of the Commonwealth shall furnish all information requested by the Auditor of Public Accounts and shall cooperate with him to the fullest extent.For purposes of reporting information and implementing the database pursuant to this subsection, the Auditor of Public Accounts shall include all appropriated funds and other sources under the control of state-supported institutions of higher education, except for the activity of private gifts, including endowment funds and unrestricted gifts referenced in § 23.1-101. The exclusion of this activity does not affect the public access to these records unless otherwise specifically exempted by law.sectionHH1 The database shall contain the following for each of the 10 most recently ended fiscal years of the Commonwealth:
sectionH2H22 Major categories of spending by each secretariat and for major agencies, to include for each agency and institution a register of all funds expended, showing vendor name, date of payment, amount, and a description of the type of expense, including also credit card purchases with the same information to the extent that the information exists;sectionH2aH2a3 The number of full-time state employees and a listing of the positions and salary of each such position, organized by agency;sectionH2bH2b3 Total fiscal year revenues from state taxes, fees, and other charges, and total fiscal year revenues from state taxes, fees, and other charges computed on a per capita basis and as a percentage of personal income in the Commonwealth;sectionH2cH2c3 With regard to state taxes, fees, and other charges computed on a per capita basis and as a percentage of personal income, a comparison of such statistics for Virginia with the same statistics for other states;sectionH2dH2d3 Total fiscal year revenues from federal sources, including the major categories of spending for such revenues;sectionH2eH2e3 Total population and total population by various age groups including, but not limited to, school-age population and the population of persons 65 years of age and older;sectionH2fH2f3 Student enrollment in grades K through 12;sectionH2gH2g3 Enrollment in public institutions of higher education of the Commonwealth;sectionH2hH2h3 Enrollment in private institutions of higher education in the Commonwealth;sectionH2iH2i3 The annual prison population;sectionH2jH2j3 Virginia adjusted gross income and Virginia taxable income by various age groups;sectionH2kH2k3 The number of citizens in the Commonwealth receiving food stamps;sectionH2lH2l3 The number of registered motor vehicles;sectionH2nH2n3 The number of full-time private sector employees;sectionH2oH2o3 The number of households;sectionH2pH2p3 The number of prepaid tuition contracts outstanding pursuant to Chapter 4.9 (§ 23-38.75 et seq.) of Title 23 and the estimated total liability under such contracts;sectionH2qH2q3 The number of prepaid tuition contracts outstanding pursuant to Chapter 7 (§ 23.1-700 et seq.) of Title 23.1 and the estimated total liability under such contracts;sectionH2qH2q3 Any state audit or report relating to the programs or activities of an agency;sectionH2rH2r3 Information on capital outlay payments including, but not limited to, project title, funding date, completion date, appropriations, year-to-date expenditures, and unexpended appropriations;sectionH2sH2s3 Annual bonded indebtedness that shall include, but not be limited to, the amount of the total original obligation stated in terms of principal and interest, the term of the obligation, the amounts of principal and interest previously paid to reduce the obligation, the balance remaining of the obligation, and any refinancing of the obligation; andsectionH2tH2t3 Other data as the Auditor deems appropriate relating to the Commonwealth of Virginia.sectionH2uH2u3 The Auditor of Public Accounts shall incorporate into the database the following additional elements as they become available through improved enterprise applications or other systems:
sectionH3H32 Commodities including, but not limited to, line item expenditures;sectionH3aH3a3 Virginia Performs data as it directly relates to funding actions or expenditures;sectionH3bH3b3 Descriptive purpose for funding action or expenditure;sectionH3cH3c3 Statute or act of General Assembly authorizing the issuance of bonds; andsectionH3dH3d3 Copies of actual grants and contracts.sectionH3eH3e3 The Auditor of Public Accounts shall incorporate in the database the following enhancements:
sectionH4H42 Graphs, charts, or other visual displays of aggregated data showing (i) current state spending by expense category, (ii) year-to-year state spending, and (iii) other data deemed appropriate by the Auditor, including display of available line item expenditures; andsectionH4aH4a3 Frequently asked questions and their responses.sectionH4bH4b3 By October 15 of each year, the Auditor shall also produce a paper copy or a computer file containing the information described in this subsection and shall distribute the copy or file to newspapers of general circulation in the Commonwealth. The distribution shall include the address of the Internet website for the searchable database.sectionH5H52As a part of audits conducted pursuant to subsection A, the Auditor of Public Accounts shall review compliance with requirements established pursuant to the provisions of § 2.2-519 and the requirements of the Virginia Debt Collection Act (§ 2.2-4800 et seq.).sectionII1